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STATE AND LOCAL GOVERNMENT FINANCES: 1993-94Technical Documentation

The United States Bureau of the Census conducts an Annual Survey ofGovernment Finances as authorized by Public Law under Title 13, United StatesCode, Section 182. The 1994 survey, similar to other annual surveys covers the entire range of government finance activities -- revenue, expenditure, debt, andassets. These files provide a comprehensive summary of the annual survey findings for state and local government finance.

The documentation consists of the following materials:AbstractTable and file names, and descriptionsState abbreviations1994 data file record layout Item code short description Sources and contacts

ABSTRACT

Current dollars. The statistics in these files are in terms of current dollar amounts. They have not been adjusted for price and wage changes occurring through theyears.

Fiscal Years. Data in these files pertain to the 12-month fiscal year for eachrespondent government. The data for 1994 reflect individual government fiscalyears that ended between July 1, 1993 and June 30, 1994.

Collection of Statistics on Governments. The initial data collection phase usedtwo methods to obtain data: mail canvass and central collection from Statesources. Mail questionnaires went directly to county, municipal, township, specialdistrict, and school district governments. The balance of the data was obtainedfrom state governments through cooperative Census Bureau-State arrangements.

Limitation of Data. Reporting of government finances by the Bureau of theCensus involves presentation of data in terms of uniform categories. Revenueitems of the same kind are merged. For example, revenue amounts for a similarpurpose are combined, regardless of the number of government funds involved.Use caution in attempting to draw conclusions from direct comparisons of financialamounts for individual state governments. Some local governments directlyadminister activities that elsewhere are undertaken by others with or without statefiscal aid. The share of government sector financial totals, therefore, differsmaterially from one state to another. Financial amounts presented are statistical in

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nature and do not represent an accounting statement.

Statistical Reliability. The statistics in this report that are based wholly or partlyon data from the sample are apt to differ somewhat from the results of a surveycovering all governments but otherwise conducted using the same schedules andprocedures. Estimates based on a sample survey are subject to samplingvariability. The particular sample used is one of a large number of all possiblesamples of the same size that could have been selected using the same sampledesign. Each of the samples would yield somewhat different results. The standarderror is a measure of the variation among the estimates from all possible samplesand thus is a measure of the precision with which an estimate from a particularsample approximates the average results of all possible samples. Each tablecontains a column next to the estimate giving the coefficients of variation that havebeen computed for these estimates. The coefficient of variation is the estimatedstandard error expressed as a percent of the estimated total.

State government finance data are not subject to sampling; consequently,State-local aggregates shown here for individual States are more reliable (on arelative standard error basis) than the local government estimates they include. Estimates of major United States totals for local governments are subject to acomputed sampling variability of less than one-half of 1 percent. State and localgovernment totals are generally subject to sampling variability of less than 3percent.

Efforts were made at all phases of collection, processing, and tabulation tominimize errors. However, the data are still subject to errors from estimating formissing data, errors from misreported data, errors from miscoding, and difficultiesin identifying every unit that should be included in the report.

TABLE AND FILE NAMES AND DESCRIPTIONS.

Data files for State and Local Government Finance Estimates. Item Code Detail Text File (Variable length file for database applications). This isan ASCII text file in a variable length format. When imported into an application,it will yield data and totals identical to the viewable tables. This file containsdetailed finance data for all states, the District of Columbia and a United Statessummary by level of government. The record layout and item code descriptionsfor this file are below. There are no summary totals (such as total revenue) in thisfile for any record. The file name is fin94est.txt.

Item Code Detail Text File (Fixed length file for spreadsheet applications).This is an ASCII text file in a fixed (rectangular) format. It consists of a 644 x 156matrix for spreadsheet applications. The contents consist of Governments Division

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finance item codes in detail (644) and a state + local, state, and local area columnfor each state area, plus a District of Columbia and U.S. total column. This filecontains detailed finance data for all states, the District of Columbia and a UnitedStates summary by level of government. The record layout and item codedescriptions for this file are listed below. There are no summary totals in this file. The file name is 94stlest.txt.

Viewable Summary tables by state. There are 52 viewable state area text files. These tables contain summaries of the data. These consist of the standard detailedtable, with stub. It contains current year data in thousands. There is one columneach for the state/local estimate, state/local c.v., state amount, local estimate, andlocal c.v. (in percent). There are separate tables for the U.S. summary and foreach state area, including DC. All these text files have the same namingconvention; the first two characters are the year (94), the next three characters areSTL (state and local), the next two characters are the abbreviation of the state.Examples: 94STLAL.txt 1994, state and local, state of Alabama. 94STLAK.txt 1994, state and local, state of Alaska.94STLUS.txt 1994, state and local, US summary.

Summary tables by state in a spreadsheet. In addition to the individual files offeredabove, the tables are also available for downloading in a spreadsheet format. Theseconsist of two files, each with one-half of the states. These are LOTUS spread-sheet files (WK1 filename extensions). They yield contents identical in format tothe Viewable Tables.

There are two files :94stlss1.wk1 Contains the US summary to Mississippi94stlss2.wk1 Contains Missouri to Wyoming

STATE ABBREVIATIONS

The following are the abbreviations and state codes used for the files: United States US 00 Missouri MO 26 Alabama AL 01 Montana MT 27Alaska AK 02 Nebraska NE 28Arizona AZ 03 Nevada NV 29Arkansas AR 04 New Hampshire NH 30California CA 05 New Jersey NJ 31Colorado CO 06 New Mexico NM 32Connecticut CT 07 New York NY 33Delaware DE 08 North Carolina NC 34Dis. of Columbia DC 09 North Dakota ND 35

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Florida FL 10 Ohio OH 36Georgia GA 11 Oklahoma OK 37Hawaii HI 12 Oregon OR 38Idaho ID 13 Pennsylvania PA 39Illinois IL 14 Rhode Island RI 40Indiana IN 15 South Carolina SC 41Iowa IA 16 South Dakota SD 42Kansas KS 17 Tennessee TN 43Kentucky KY 18 Texas TX 44Louisiana LA 19 Utah UT 45Maine ME 20 Vermont VT 46Maryland MD 21 Virginia VA 47Massachusetts MA 22 Washington WA 48Michigan MI 23 West Virginia WV 49Minnesota MN 24 Wisconsin WI 50Mississippi MS 25 Wyoming WY 51

1994 DATA FILE RECORD LAYOUT

State area record layout for variable length data fileFilename: fin94est.txtDescription: 1994 Finance Estimate detail data (no summary amounts) Size: 3,669,512 bytesFile Type: ASCIICount: 99,176

Record Description: Position Length

1. State code 1-2 2 (Refer to State abbreviations and state codes above.

States & DC in alpha sequence)2. Type of government code 3 1

1 = state + local estimate2 = state3 = local estimate

3. County code 4-6 3 4. Unit identification number 7-9 3 5. Supplemental Code 10-12 3 6. Sub Code 13-14 2 7. Item-code 15-17 3 (Refer to item code descriptions below) 8. Amount (in thousands of dollars) 18-29 12

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9. Survey Year 30-31 210. Year of Data 32-33 211. Origin 34-35 2

State area record layout for fixed-length data file: Filename: 94stlest.txt Description: 1994 Finance Estimate detail data (no summary amounts) Size: File Type: ASCIICount: 644

There is a one character delimiter, a comma, between each field. To conservespace, the delimiter is not listed in the record layout below. For example, thedelimiter is in positions 4, 15, 26, 37, 48, 59, etc.

Field Position LengthItem Code 1 3 3United States: State and Local 5 14 10United States: States total 16 25 10United States: Local totals 27 36 10Alabama: State and Local 38 47 10Alabama: State Govt 49 58 10Alabama: Local Govts 60 69 10Alaska: State and Local 71 80 10Alaska: State Govt 82 91 10Alaska: Local Govts 93 102 10Arizona: State and Local 104 113 10Arizona: State Govt 115 124 10Arizona: Local Govt 126 135 10Arkansas: State and Local 137 146 10Arkansas: State Govt 148 157 10Arkansas: Local Govts 159 168 10California: State and Local 170 179 10California: State Govts 181 190 10California: Local 192 201 10Colorado: State and Local 203 212 10Colorado: State Govt 214 223 10Colorado: Local Govts 225 234 10Connecticut: State and Local 236 245 10Connecticut: State Govt 247 256 10Connecticut: Local Govts 258 267 10Delaware: State and Local 269 278 10

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Delaware: State Govt 280 289 10Delaware: Local Govts 291 300 10District of Columbia 302 11 10Florida: State and Local 313 322 10Florida: State Govt 324 333 10Florida: Local Govts 335 344 10Georgia: State and Local 346 355 10Georgia: State Govt 357 366 10Georgia: Local Govts 368 377 10Hawaii: State and Local 379 388 10Hawaii: State Govt 390 399 10Hawaii: Local Govts 401 410 10Idaho: State and Local 412 421 10Idaho: State Govt 423 432 10Idaho: Local Govts 434 443 10Illinois: State and Local 445 454 10Illinois: State Govt 456 465 10Illinois: Local Govts 467 476 10Indiana: State and Local 478 487 10Indiana: State Govt 489 498 10Indiana: Local Govts 500 509 10Iowa: State and Local 511 520 10Iowa: State Govt 522 531 10Iowa: Local Govts 533 542 10Kansas: State and Local 544 553 10Kansas State Govt 555 564 10Kansas: Local Govts 566 575 10Kentucky: State and Local 577 586 10Kentucky: State Govt 588 597 10Kentucky: Local Govts 599 608 10Louisiana: State and Local 610 619 10Louisiana: State Govt 621 630 10Louisiana: Local Govts 632 641 10Maine: State and Local 643 652 10Maine: State Govt 654 663 10Maine: Local Govts 665 674 10Maryland: State and Local 676 685 10Maryland: State Govt 687 696 10Maryland: Local Govts 698 707 10Massachusetts: State and Local 709 718 10Massachusetts: State Govt 720 729 10Massachusetts: Local Govts 731 740 10Michigan: State and Local 742 751 10

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Michigan: State Govt 753 762 10Michigan: Local Govts 764 773 10Minnesota: State and Local 775 784 10Minnesota: State Govt 786 795 10Minnesota: Local Govts 797 806 10Mississippi: State and Local 808 817 10Mississippi: State Govt 819 828 10Mississippi: Local Govts 830 839 10Missouri: State and Local 841 850 10Missouri: State Govt 852 861 10Missouri: Local Govts 863 872 10Montana: State and Local 874 883 10Montana: State Govt 885 894 10Montana: Local Govts 896 905 10Nebraska: State and Local 907 916 10Nebraska: State Govt 918 927 10Nebraska: Local Govts 929 938 10Nevada: State and Local 940 949 10Nevada: State Govt 951 960 10Nevada: Local Govts 962 971 10New Hampshire: State and Local 973 982 10New Hampshire: State Govt 984 993 10New Hampshire: Local Govts 995 1004 10New Jersey: State and Local 1006 1015 10New Jersey: State Govt 1017 1026 10New Jersey: Local Govts 1028 1037 10New Mexico: State and Local 1039 1048 10New Mexico: State Govt 1050 1059 10New Mexico: Local Govts 1061 1070 10New York: State and Local 1072 1081 10New York: State Govt 1083 1092 10New York: Local Govts 1094 1103 10North Carolina: State and Local 1105 1114 10North Carolina: State Govt 1116 1125 10North Carolina: Local Govts 1127 1136 10North Dakota: State and Local 1138 1147 10North Dakota: State Govt 1149 1158 10North Dakota: Local Govts 1160 1169 10Ohio: State and Local 1171 1180 10Ohio: State Govt 1182 1191 10Ohio: Local Govts 1193 1202 10Oklahoma: State and Local 1204 1213 10Oklahoma: State Govt 1215 1224 10

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Oklahoma: Local Govts 1226 1235 10Oregon: State and Local 1237 1246 10Oregon: State Govt 1248 1257 10Oregon: Local Govts 1259 1268 10Pennsylvania: State and Local 1270 1279 10Pennsylvania: State Govt 1281 1290 10Pennsylvania: Local Govts 1292 1301 10Rhode Island: State and Local 1303 1312 10Rhode Island: State Govt 1314 1323 10Rhode Island: Local Govts 1325 1334 10South Carolina: State and Local 1336 1345 10South Carolina: State Govt 1347 1356 10South Carolina: Local Govts 1358 1367 10South Dakota: State and Local 1369 1378 10South Dakota: State Govt 1380 1389 10South Dakota: Local Govts 1391 1400 10Tennessee: State and Local 1402 1411 10Tennessee: State Govt 1413 1422 10Tennessee: Local Govts 1424 1433 10Texas: State and Local 1435 1444 10Texas: State Govt 1446 1455 10Texas: Local Govts 1457 1466 10Utah: State and Local 1468 1477 10Utah: State Govt 1479 1488 10Utah: Local Govts 1490 1499 10Vermont: State and Local 1501 1510 10Vermont: State Govt 1512 1521 10Vermont: Local Govts 1523 1532 10Virginia: State and Local 1534 1543 10Virginia: State Govt 1545 1554 10Virginia: Local Govts 1556 1565 10Washington: State and Local 1567 1576 10Washington: State Govt 1578 1587 10Washington: Local Govts 1589 1598 10West Virginia: State and Local 1600 1609 10West Virginia: State Govt 1611 1620 10West Virginia: Local Govts 1622 1631 10Wisconsin: State and Local 1633 1642 10Wisconsin: State Govt 1644 1653 10Wisconsin: Local Govts 1655 1664 10Wyoming: State and Local 1666 1675 10Wyoming: State Govt 1677 1686 10Wyoming: Local Govts 1688 1697 10

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ITEM CODE SHORT DESCRIPTION

The row numbers correspond to the row number of the fixed data file. This itemcode description is applicable to both the text file and the data file shown above,but may not include all the item codes in the data file. For a more completedescription of these data items and of others not listed here, please refer to theGovernments Classification Manual.

Row Item Codeno. Description1 POP Population (thousands)2 I99 State Personal Income3 A01 Charges - Air Transportation4 A03 Charges - Miscellaneous Commercial Activities5 A07 Charges - A10 Subcode-Tuition Fees6 A08 Charges - A10 Subcode-Transportation Charges - Elem & Sec7 A09 Charges - Education School Lunch8 A10 Charges - Elementary & Secondary Education School Tuition9 A11 Charges - A12 Subcode-Textbook Sales/Returns10 A12 Charges - Elementary & Secondary Education - Other11 A13 Charges - A12 Subcode-Student Activity12 A15 Charges - A10 Subcode-Undistributed-Student Fees13 A16 Charges - Higher Education Auxiliary Enterprises14 A18 Charges - Higher Education - Other15 A20 Charges - A12 Subcode-Other Sales/Services16 A21 Charges - Education - Other, NEC17 A36 Charges - Hospital Public18 A44 Charges - Regular Highways 19 A45 Charges - Toll Highways20 A50 Charges - Housing & Community Development21 A54 Charges - Natural Resources, Agriculture22 A56 Charges - Natural Resources, Forestry23 A59 Charges - Natural Resources - Other24 A60 Charges - Parking Facilities25 A61 Charges - Parks & Recreation26 A80 Charges - Sewerage27 A81 Charges - Solid Waste Management28 A87 Charges - Water Transport & Terminals29 A89 Charges - All Other30 A90 Revenue - Liquor Stores31 A91 Revenue - Water Utilities32 A92 Revenue - Electric Utilities33 A93 Revenue - Gas Utilities

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34 A94 Revenue - Transit Utilities35 B01 Federal Intergovernmental - Air Transportation36 B10 Federal Intergovernmental - B21 Subcode-Direct Fed-ES-Impact37 B11 Federal Intergovernmental - B21 Subcode-Direct Fed-ES-Biling38 B12 Federal Intergovernmental - B21 Subcode-Direct Fed-ES-Indian39 B13 Federal Intergovernmental - B21 Subcode-Direct Fed-ES-Other40 B21 Federal Intergovernmental - Education41 B22 Federal Intergovernmental - Employment Security Administration42 B23 Federal Intergovernmental - B21 Subcode-Rev on Behalf of School43 B25 Federal Intergovernmental - B21 Subcode-Direct Federal-High Ed44 B30 Federal Intergovernmental - General Support45 B42 Federal Intergovernmental - Health & Hospitals46 B46 Federal Intergovernmental - Highways47 B50 Federal Intergovernmental - Housing & Community Development48 B54 Federal Intergovernmental - Natural Resources, Agriculture49 B59 Federal Intergovernmental - Other Natural Resources50 B79 Federal Intergovernmental - Public Welfare51 B80 Federal Intergovernmental - Sewerage52 B89 Federal Intergovernmental - All Other53 B91 Federal Intergovernmental - Water Utilities54 B92 Federal Intergovernmental - Electric Utilities55 B93 Federal Intergovernmental - Gas Utilities56 B94 Federal Intergovernmental - Transit Utilities57 C01 State Intergovernmental - C21 Subcode-State IG-General58 C04 State Intergovernmental - C21 Subcode-State IG-Staff Improvements59 C05 State Intergovernmental - C21 Subcode-State IG-Staff Impr60 C06 State Intergovernmental - C21 Subcode-State IG-Comp/Basic61 C07 State Intergovernmental - C21 Subcode-State IG-Biling Education62 C08 State Intergovernmental - C21 Subcode-State IG-Gifted/Talented63 C09 State Intergovernmental - C21 Subcode-State IG-Vocational Educ64 C10 State Intergovernmental - C21 Subcode-School Lunch65 C11 State Intergovernmental - C21 Subcode-Capital Outlay/Debt66 C12 State Intergovernmental - C21 Subcode-Transportation67 C13 State Intergovernmental - C21 Subcode-Other68 C14 State Intergovernmental - C21 Subcode-Federal-Chapter 69 C15 State Intergovernmental - C21 Subcode-Federal-Disable Child70 C16 State Intergovernmental - C21 Subcode-Federal- Math & Science71 C17 State Intergovernmental - C21 Subcode-Federal-Drug Free Schools72 C18 State Intergovernmental - C21 Subcode-Federal-Chapter 2 Block73 C19 State Intergovernmental - C21 Subcode-Federal-Vocational Educ74 C20 State Intergovernmental - C21 Subcode-Federal-Other75 C21 State Intergovernmental - Education76 C22 State Intergovernmental - C21 Subcode-State IG-Higher

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77 C24 State Intergovernmental - Census State Revenue, NCES Local Rev78 C25 State Intergovernmental - C21 Subcode-Federal School Lunch79 C30 State Intergovernmental - General Local Support80 C35 State Intergovernmental - C21 Subcode-Undistributed-State IG81 C36 State Intergovernmental - C21 Subcode-Undistributed-Federal82 C38 State Intergovernmental - State Revenue on Behalf--Emp Benefit83 C39 State Intergovernmental - State Revenue on Behalf--Other84 C42 State Intergovernmental - Health and Hospitals85 C46 State Intergovernmental - Highways86 C50 State Intergovernmental - Housing and Community Development87 C79 State Intergovernmental - Public Welfare88 C80 State Intergovernmental - Sewerage 89 C89 State Intergovernmental - All Other90 C91 State Intergovernmental - Water Utilities91 C92 State Intergovernmental - Electric Utilities92 C93 State Intergovernmental - Gas Utilities93 C94 State Intergovernmental - Transit Utilities94 D11 Local Intergovernmental - Interschool Transfer95 D21 Local Intergovernmental - Education96 D22 Local Intergovernmental - D21 Subcode-Higher Education97 D23 Local Intergovernmental - D21 Subcode-Elementary/Secondary Ed98 D30 Local Intergovernmental - General Support99 D42 Local Intergovernmental - Health & Hospitals100 D46 Local Intergovernmental - Highways101 D50 Local Intergovernmental - Housing and Community Development102 D79 Local Intergovernmental - Public Welfare103 D80 Local Intergovernmental - Sewerage104 D89 Local Intergovernmental - All Other105 D91 Local Intergovernmental - Water Utilities106 D92 Local Intergovernmental - Electric Utilities107 D93 Local Intergovernmental - Gas Utilities108 D94 Local Intergovernmental - Transit Utilities109 E01 Current Operations - Air Transportation110 E03 Current Operations - Miscellaneous Commercial Activities, NEC111 E04 Current Operations - Correctional Institutions112 E05 Current Operations - Corrections - Other113 E07 Current Operations - Instructional Staff Services Exp114 E08 Current Operations - General Administration Exp115 E09 Current Operations - School Administration Exp116 E11 Current Operations - E12 Subcode-Food Services117 E12 Current Operations - Elementary & Secondary Ed118 E16 Current Operations - Higher Education Auxiliary Enterprises119 E18 Current Operations - Other Higher Education

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120 E19 Current Operations - Educ Scholarships, Assistance, & Subsidies121 E21 Current Operations - Other Education122 E22 Current Operations - Social Insurance Administration123 E23 Current Operations - Financial Administration124 E24 Current Operations - Fire Protection125 E25 Current Operations - Judicial and Legal Services126 E26 Current Operations - Legislative Services127 E29 Current Operations - Central Staff Services128 E31 Current Operations - General Public Buildings129 E32 Current Operations - Health Services - Other130 E36 Current Operations - Own Hospitals131 E38 Current Operations - Other Hospitals132 E44 Current Operations - Regular Highways133 E45 Current Operations - Toll Highways134 E47 Current Operations - Private Transit Subsidies135 E50 Current Operations - Housing & Community Development136 E52 Current Operations - Libraries137 E54 Current Operations - Natural Resources, Agriculture-Other138 E55 Current Operations - Natural Resources, Fish & Game139 E56 Current Operations - Natural Resources, Forestry140 E59 Current Operations - Natural Resources - Other141 E60 Current Operations - Parking Facilities142 E61 Current Operations - Parks & Recreation143 E62 Current Operations - Police Protection144 E66 Current Operations - Protective Inspection and Regulation, NEC145 E67 Current Operations - Welfare, Fed Categorical Assistance Programs146 E68 Current Operations - Welfare, Cash Assistance - Other147 E74 Current Operations - Welfare, Vendor Payments for Medical Care148 E75 Current Operations - Welfare, Vendor Payments for Other Purposes149 E77 Current Operations - Welfare Institutions150 E79 Current Operations - Welfare - Other151 E80 Current Operations - Sewerage152 E81 Current Operations- Solid Waste Management153 E84 Current Operations - Veterans' Bonuses154 E85 Current Operations - Other Veterans Services155 E87 Current Operations - Water Transport and Terminals156 E89 Current Operations - General - Other157 E90 Current Operations - Liquor Stores158 E91 Current Operations - Water Utilities159 E92 Current Operations - Electric Utilities160 E93 Current Operations - Gas Utilities161 E94 Current Operations - Transit Utilities162 F01 Construction - Air Transportation

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163 F03 Construction - Miscellaneous Commercial Activities, NEC164 F04 Construction - Correctional Institutions165 F05 Construction - Corrections - Other166 F12 Construction - Elementary & Secondary Education167 F16 Construction - Higher Education - Auxiliary Enterprises168 F18 Construction - Higher Education - Other169 F21 Construction - Education - Other170 F22 Construction - Social Insurance Administration171 F23 Construction - Financial Administration172 F24 Construction - Fire Protection173 F25 Construction - Judicial & Legal174 F26 Construction - Legislative175 F29 Construction - Central Staff Services176 F31 Construction - General Public Buildings177 F32 Construction - Health - Other178 F36 Construction - Own Hospitals179 F38 Construction - Hospitals - Other180 F44 Construction - Regular Highways181 F45 Construction - Toll Highways182 F50 Construction - Housing & Community Development183 F52 Construction - Libraries184 F54 Construction - Agriculture - Other185 F55 Construction - Fish & Game186 F56 Construction - Forestry187 F59 Construction - Natural Resources - Other188 F60 Construction - Parking Facilities189 F61 Construction - Parks & Recreation190 F62 Construction - Police Protection191 F66 Construction - Protective Inspection & Regulation, NEC192 F77 Construction - Welfare Institutions193 F79 Construction - Welfare - Other194 F80 Construction - Sewerage195 F81 Construction - Solid Waste Management196 F85 Construction - Other Veterans Services197 F87 Construction - Water Transport & Terminals198 F89 Construction - General - Other199 F90 Construction - Liquor Stores200 F91 Construction - Water Utilities201 F92 Construction - Electric Utilities202 F93 Construction - Gas Utilities203 F94 Construction - Transit Utilities204 G01 Other Capital Outlay - Air Transportation205 G03 Other Capital Outlay - Misc Commercial Activities, NEC

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206 G04 Other Capital Outlay - Correctional Institutions207 G05 Other Capital Outlay - Corrections - Other208 G12 Other Capital Outlay - Elementary and Secondary Educ Other 209 G15 Other Capital Outlay - G12 Subcode-Land210 G16 Other Capital Outlay - Higher Education - Auxiliary Enterprises211 G18 Other Capital Outlay - Other Higher Education212 G21 Other Capital Outlay - Education - Other213 G22 Other Capital Outlay - Social Insurance Administration214 G23 Other Capital Outlay - Financial Administration215 G24 Other Capital Outlay - Fire Protection216 G25 Other Capital Outlay - Judicial217 G26 Other Capital Outlay - Legislative218 G29 Other Capital Outlay - Central Staff219 G31 Other Capital Outlay - General Public Building220 G32 Other Capital Outlay - Health - Other221 G36 Other Capital Outlay - Own Hospitals222 G38 Other Capital Outlay - Hospitals - Other223 G44 Other Capital Outlay - Regular Highways224 G45 Other Capital Outlay - Toll Highways225 G50 Other Capital Outlay - Housing & Community Development226 G52 Other Capital Outlay - Libraries227 G54 Other Capital Outlay - Agriculture - Other228 G55 Other Capital Outlay - Fish & Game229 G56 Other Capital Outlay - Forestry230 G59 Other Capital Outlay - Natural Resource - Other231 G60 Other Capital Outlay - Parking Facilities232 G61 Other Capital Outlay - Parks & Recreation233 G62 Other Capital Outlay - Police Protection234 G66 Other Capital Outlay - Protective Inspection & Regulation NEC235 G77 Other Capital Outlay - Welfare Institutions236 G79 Other Capital Outlay - Welfare - Other237 G80 Other Capital Outlay - Sewerage238 G81 Other Capital Outlay - Solid Waste Management239 G85 Other Capital Outlay - Other Veterans Services240 G87 Other Capital Outlay - Water Transport and Terminals241 G89 Other Capital Outlay - General - Other242 G90 Other Capital Outlay - Liquor Stores243 G91 Other Capital Outlay - Water Utilities244 G92 Other Capital Outlay - Electric Utilities245 G93 Other Capital Outlay - Gas Utilities246 G94 Other Capital Outlay - Transit Utilities247 I86 Interest - I89 Subcode-Interest on debt-Elementary/Secondary248 I88 Interest - I89 Subcode-Interest education

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249 I89 General Interest on Debt250 I91 Water Utilities - Interest on Debt251 I92 Electric Utilities - Interest on Debt252 I93 Gas Utilities - Interest on Debt253 I94 Transit Utilities - Interest on Debt254 J10 Elementary/Secondary Exp on Behalf-Other255 J11 School Retirement Fund Transfer-Support Service256 J12 School Retirement Fund Transfer257 J13 Elementary/Secondary Exp on Behalf-Instructional258 J15 Elementary/Secondary on Behalf-Support Service259 K01 Equipment Only - Air Transportation260 K03 Equipment Only - Miscellaneous Commercial Activities, NEC261 K04 Equipment Only - Correctional Institutions262 K05 Equipment Only - Correction - Other263 K09 Equipment Only - G12 Subcode-Instructional264 K10 Equipment Only - G12 Subcode-Other265 K11 Equipment Only - G12 Subcode-Undistributed266 K12 Equipment Only - G12 Subcode267 K16 Equipment Only - Higher Education - Auxiliary Enterprises268 K18 Equipment Only - Higher Education - Other269 K21 Equipment Only - Education - Other270 K22 Equipment Only - Social Insurance Administration271 K23 Equipment Only - Financial Administration272 K24 Equipment Only - Fire Protection273 K25 Equipment Only - Judicial and Legal274 K26 Equipment Only - Legislative275 K29 Equipment Only - Central Staff Services276 K31 Equipment Only - General Public Building277 K32 Equipment Only - Health - Other278 K36 Equipment Only - Own Hospitals279 K38 Equipment Only - Hospitals - Other280 K44 Equipment Only - Regular Highways281 K45 Equipment Only - Toll Highways282 K50 Equipment Only - Housing & Community Development283 K52 Equipment Only - Libraries284 K54 Equipment Only - Agriculture - Other285 K55 Equipment Only - Fish & Game286 K56 Equipment Only - Forestry287 K59 Equipment Only - Natural Resources - Other288 K60 Equipment Only - Parking Facilities289 K61 Equipment Only - Parks & Recreation290 K62 Equipment Only - Police Protection291 K66 Equipment Only - Protective Inspection and Regulation, NEC

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292 K77 Equipment Only - Welfare Institutions293 K79 Equipment Only - Welfare - Other294 K80 Equipment Only - Sewerage295 K81 Equipment Only - Solid Waste Management296 K85 Equipment Only - Other Veterans Services297 K87 Equipment Only - Water Transport & Terminals298 K89 Equipment Only - General - Other 299 K90 Equipment Only - Liquor Stores300 K91 Equipment Only - Water Utilities301 K92 Equipment Only - Electric Utilities302 K93 Equipment Only - Gas Utilities303 K94 Equipment Only - Transit Utilities304 L01 Intergovernmental to State - Air Transportation305 L05 Intergovernmental to State - Other Corrections306 L12 Intergovernmental to State - Elementary & Secondary307 L18 Intergovernmental to State - Higher Education308 L23 Intergovernmental to State - Financial Administration309 L24 Intergovernmental to State - Fire Protection310 L25 Intergovernmental to State - Judicial and Legal311 L29 Intergovernmental to State - Central Staff Services312 L32 Intergovernmental to State - Other Health313 L38 Intergovernmental to State - Other Hospitals314 L44 Intergovernmental to State - Regular Highways315 L50 Intergovernmental to State - Housing & Community Development316 L52 Intergovernmental to State - Libraries317 L59 Intergovernmental to State - Other Natural Resources318 L60 Intergovernmental to State - Parking Facilities319 L61 Intergovernmental to State - Parks and Recreation320 L62 Intergovernmental to State - Police Protection321 L66 Intergovernmental to State - Protective Inspection & Regulation322 L67 Intergovernmental to State - Fed Categorical Assistance Programs323 L79 Intergovernmental to State - Public Welfare324 L80 Intergovernmental to State - Sewerage325 L81 Intergovernmental to State - Solid Waste Management326 L87 Intergovernmental to State - Water Transport & Terminals327 L89 Intergovernmental to State - Other and Unallocable328 L91 Intergovernmental to State - Water Utilities329 L92 Intergovernmental to State - Electrical Utilities330 L93 Intergovernmental to State - Gas Utilities331 L94 Intergovernmental to State - Transit Utilities332 M01 Intergovernmental to Local NEC - Air Transportation333 M05 Intergovernmental to Local NEC - Corrections 334 M12 Intergovernmental to Local NEC - Elementary and Secondary Ed

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335 M18 Intergovernmental to Local NEC - Higher Education336 M21 Intergovernmental to Local NEC - Education337 M23 Intergovernmental to Local NEC - Financial Administration338 M24 Intergovernmental to Local NEC - Fire Protection339 M25 Intergovernmental to Local NEC - Judicial and Legal340 M29 Intergovernmental to Local NEC - Central Staff Services341 M30 Intergovernmental to Local NEC - General Support342 M32 Intergovernmental to Local NEC - Health343 M38 Intergovernmental to Local NEC - Hospitals344 M44 Intergovernmental to Local NEC - Regular Highways345 M50 Intergovernmental to Local NEC - Housing & Community Dev346 M52 Intergovernmental to Local NEC - Libraries347 M54 Intergovernmental to Local NEC - Agriculture348 M55 Intergovernmental to Local NEC - Fish & Game349 M56 Intergovernmental to Local NEC - Forestry350 M59 Intergovernmental to Local NEC - Natural Resources351 M60 Intergovernmental to Local NEC - Parking Facilities352 M61 Intergovernmental to Local NEC - Parks & Recreation353 M62 Intergovernmental to Local NEC - Police Protection354 M66 Intergovernmental to Local NEC - Protective Insp & Regulation355 M67 Intergovernmental to Local NEC - Welfare - Cat Assistance Prog356 M68 Intergovernmental to Local NEC - Welfare - Cash Assistance Prog357 M79 Intergovernmental to Local NEC - Welfare358 M80 Intergovernmental to Local NEC - Sewerage359 M81 Intergovernmental to Local NEC - Solid Waste Management360 M87 Intergovernmental to Local NEC - Water Transport & Terminals361 M89 Intergovernmental to Local NEC - General362 M91 Intergovernmental to Local NEC - Water Utilities363 M92 Intergovernmental to Local NEC - Electric Utilities364 M93 Intergovernmental to Local NEC - Gas Utilities365 M94 Intergovernmental to Local NEC - Transit Utilities366 N01 Intergovernmental to General Purpose - Air Transportation367 N05 Intergovernmental to General Purpose - Corrections368 N12 Intergovernmental to General Purpose - Elementary and Sec Ed369 N18 Intergovernmental to General Purpose - Higher Education370 N21 Intergovernmental to General Purpose - Education - Other371 N23 Intergovernmental to General Purpose - Financial Administration372 N25 Intergovernmental to General Purpose - Judicial and Legal373 N29 Intergovernmental to General Purpose - Central Staff Services374 N30 Intergovernmental to General Purpose - General Support375 N32 Intergovernmental to General Purpose - Health - Other376 N38 Intergovernmental to General Purpose - Hospitals - Other377 N44 Intergovernmental to General Purpose - Regular Highways

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421 R79 Intergovernmental to Special District - Welfare - Other422 R80 Intergovernmental to Special District - Sewerage 423 R81 Intergovernmental to Special District - Solid Waste Management 424 R87 Intergovernmental to Special District - Water Transport & Terminals425 R89 Intergovernmental to Special District - General - Other426 R91 Intergovernmental to Special District - Water Utilities427 R92 Intergovernmental to Special District - Electric Utilities428 R93 Intergovernmental to Special District - Gas Utilities429 R94 Intergovernmental to Special District - Transit Utilities430 S67 Intergovernmental to Federal - Welfare - Cat Assistance Programs431 S89 Intergovernmental to Federal - General - Other432 T01 Taxes - Property433 T02 Taxes - Parent Government Contribution-Elementary Secondary434 T04 Taxes - T01 Subcode-Property Tax-Higher Education435 T05 Taxes - Parent Government Contribution-Higher Education436 T06 Taxes - T01 Subcode-Property Tax-Elementary/Secondary437 T07 Taxes - Census Local Revenue, NCES State Revenue438 T09 Taxes - Total General Sales439 T10 Taxes - Alcoholic Beverage Sales440 T11 Taxes - Amusement441 T12 Taxes - Insurance Premiums442 T13 Taxes - Motor Fuels Sales443 T14 Taxes - Parimutuels444 T15 Taxes - Public Utilities445 T16 Taxes - Tobacco Sales446 T19 Taxes - Other Selective Sales447 T20 Taxes - Alcoholic Beverage License448 T21 Taxes - Amusement License449 T22 Taxes - Corporation License450 T23 Taxes - Hunting & Fishing License451 T24 Taxes - Motor Vehicle License452 T25 Taxes - Motor Vehicle Operators License453 T27 Taxes - Public Utility License454 T28 Taxes - Occupation & Business License, NEC455 T29 Taxes - Other License456 T40 Taxes - Individual Income457 T41 Taxes - Corporation Net Income458 T50 Taxes - Death & Gift459 T51 Taxes - Documentary & Stock Transfer460 T53 Taxes - Severance461 T99 Taxes - NEC462 U01 Miscellaneous - Special Assessments463 U10 Miscellaneous - Housing and Community Development Sale

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464 U11 Miscellaneous - Property Sale Other465 U20 Miscellaneous - Interest Earnings466 U21 Miscellaneous - U20 Subcode-Interest Earnings-Higher Education467 U22 Miscellaneous - U20 Subcode-Interest Earnings-Elementary/ Sec468 U30 Miscellaneous - Fines & Forfeits469 U40 Miscellaneous - Rents470 U41 Miscellaneous - Royalties471 U50 Miscellaneous - Donations From Private Sources472 U95 Miscellaneous - Net Lottery Revenue473 U97 Miscellaneous - U99 Subcode-Miscellaneous Rev- Elementary/Sec474 U98 Miscellaneous - U99 Subcode-Miscellaneous Rev-Higher Education475 U99 Miscellaneous - General Revenue, NEC476 V10 Elementary/Secondary Inst-Employee Benefits477 V11 Elementary/Secondary Support Service Pupil-Salaries478 V12 Elementary/Secondary Support Service Pupil-Employee Benefits479 V13 Elementary/Secondary Support Service Instructional Staff-Salaries480 V14 Elementary/Secondary Support Service Instruc Staff-Emp. Benefit481 V15 Elementary/Secondary Support Service General Admin-Salaries482 V16 Elementary/Secondary Support Service General Admin-Emp. Ben483 V17 Elementary/Secondary Support Service School Admin-Salaries484 V18 Elementary/Secondary Support Service School Admin-Emp. Ben485 V19 Elementary/Secondary Support Service Business-Salaries486 V20 Elementary/Secondary Support Service Business-Emp. Benefits487 V21 Elementary/Secondary Support Service Plant Operations Salaries488 V22 Elem/Sec Support Service Plant Operations & Maint-Emp. Benefits489 V23 Elementary/S Service Student Trans-Salaries490 V24 Elementary/Secondary Support Service Student Trans-Emp Benefits491 V25 Elementary/Secondary Support Service Central-Salaries492 V26 Elementary/Secondary Support Service Central-Emp Benefits493 V27 Elementary/Secondary Service 494 V28 Elementary/Secondary Support Service Central-Emp Benefits495 V29 Elementary/Secondary Food Service-Salaries496 V30 Elementary/Secondary Food Service-Emp Benefits497 V32 Elementary/Secondary Enterprise Operations-Salaries498 V33 Enrollment - Elementary/Secondary Education499 V34 Enrollment - Higher Education500 V35 Education - E12 Subcode-Support Service Business501 V40 Education - E12 Subcode-Support Service Oper & Maintenance502 V45 Education - E12 Subcode-Support Service Trans503 V50 Education - E12 Subcode-Support Service Central504 V55 Education - E12 Subcode-Support Service Other505 V60 Education - E12 Subcode-Enterprise Operations506 V65 Education - E12 Subcode-Other Non-instructional

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507 V70 Education - E12 Subcode-Community Service508 V75 Education - E12 Subcode-Adult Education509 V80 Education - E12 Subcode-Other510 V85 Education - E12 Subcode-Undistributed-Support Service511 V98 Total Computed Capital Outlay512 W01 Sinking Fund - Cash & Deposits513 W31 Bond Fund - Cash & Deposits514 W61 Other Funds - Cash & Deposits515 X01 Employee Retirement - Local Employee Contribution516 X02 Employee Retirement - State Employee Contribution517 X04 Employee Retirement - From Local Government518 X05 Employee Retirement - From Other Government519 X06 Employee Retirement - State to State System520 X08 Employee Retirement - Interest Revenue521 X09 Employee Retirement - Other Investment522 X11 Employee Retirement - Benefit Payments523 X12 Employee Retirement - Withdrawals524 X14 Employee Retirement - Other Payments525 X21 Employee Retirement -Total Cash & Deposits526 X30 Employee Retirement -Total Federal Securities527 X40 Employee Retirement - Securities - Corporate Bonds528 X41 Employee Retirement - Securities - Corporate Stocks529 X42 Employee Retirement - Securities - Mortgages530 X44 Employee Retirement - Total Other Securities531 X47 Employee Retirement - Other Investments - Other532 Y01 Unemployment Compensation - Contribution533 Y02 Unemployment Compensation - Interest Revenue534 Y04 Unemployment Compensation - Federal Advances535 Y05 Unemployment Compensation - Benefit Payments 536 Y06 Unemployment Compensation - Extended & Special Benefits537 Y07 Unemployment Compensation - Balance In US Treasury538 Y08 Unemployment Compensation - Other Balance (+ or -)539 Y10 Workers Compensation - Own Contribution540 Y11 Workers Compensation - Other Contributions541 Y12 Workers Compensation - Interest Earnings542 Y13 Workers Compensation - Other Investment Earnings543 Y14 Workers Compensation - Benefit Payments544 Y15 Workers Compensation - Other Payments545 Y21 Workers Compensation - Cash & Assets546 Y50 Other In Trust - Own Contributions547 Y51 Other In Trust - Other Contributions548 Y52 Other In Trust - Interest Revenue549 Y53 Other In Trust - Benefit Payment

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550 Y54 Other In Trust - Other Payments551 Y55 Other In Trust - Other Investments552 Y61 Other In Trust - Cash & Deposits553 Z00 Total Salaries & Wages554 Z18 Higher Education Salaries555 Z32 Elementary/Secondary Salaries-Total Subcode Z00556 Z33 Elementary/Secondary Salaries-Instructional Subcode Z00557 Z34 Elementary/Secondary Total Employee Benefits558 Z41 Liquor Stores - Net Sales559 Z42 Liquor Stores - Cost of Goods560 Z43 Liquor Stores - Operating Expenditures561 Z44 Liquor Stores - Other Income562 Z45 Liquor Stores - Nonoperating Expenditures563 Z46 Liquor Stores - Transfer to General Funds564 Z47 Liquor Stores - License & Enforcement565 Z48 Liquor Stores - Liquor Taxes566 Z51 Lotteries Exhibit - Ticket Sales 567 Z52 Lotteries Exhibit - Prizes568 Z53 Lotteries Exhibit - Administrative Expense569 Z54 Lotteries Exhibit - Proceeds570 Z61 Transit Subsidy Contribution571 19A Long Term Debt Beginning Outstanding - Water Utilities572 19B Long Term Debt Beginning Outstanding - Electric Utilities573 19C Long Term Debt Beginning Outstanding - Gas Utilities574 19D Long Term Debt Beginning Outstanding - Transit Utilities575 19H Long Term Debt Beginning Outstanding Education, NEC576 19T Long Term Debt Beginning Outstanding - Industrial Revenue577 19X Long Term Debt Beginning Outstanding, NEC578 21A Long Term Debt Issue-Full Faith & Credit - Water Utilities579 21B Long Term Debt Issue-Full Faith & Credit - Electric Utilities580 21C Long Term Debt Issue-Full Faith & Credit - Gas Utilities581 21D Long Term Debt Issue-Full Faith & Credit - Transit Utilities582 21F Long Term Debt Issue-Full Faith & Credit - Elem & Sec Education583 21G Long Term Debt Issue-Full Faith & Credit - Higher Education584 21X Long Term Debt Issue-Full Faith & Credit - Other NEC585 24A Long Term Debt Issue, Nonguaranteed - Water Utilities586 24B Long Term Debt Issue, Nonguaranteed - Electric Utilities587 24C Long Term Debt Issue, Nonguaranteed - Gas Utilities588 24D Long Term Debt Issue, Nonguaranteed - Transit Utilities589 24F Long Term Debt Issue, Nonguaranteed - Elem and Sec Education590 24G Long Term Debt Issue, Nonguaranteed - Higher Education591 24T Long Term Debt Issue, Nonguaranteed - Industrial Revenue592 24X Long Term Debt Issue, Nonguaranteed - Other NEC

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593 29A Long Term Debt Issue, Unspecified - Water Utilities594 29B Long Term Debt Issue, Unspecified - Electric Utilities595 29C Long Term Debt Issue, Unspecified - Gas Utilities596 29D Long Term Debt Issue, Unspecified - Transit Utilities597 29F Long Term Debt Issue, Unspecified - Elementary/Secondary Ed598 29G Long Term Debt Issue, Unspecified - Higher Ed & Other Education599 29X Long Term Debt Issue, Unspecified - All Other Debt600 31A Long Term Debt Retired-Full Faith & Credit - Water Utilities601 31B Long Term Debt Retired-Full Faith & Credit - Electric Utilities602 31C Long Term Debt Retired-Full Faith & Credit - Gas Utilities603 31D Long Term Debt Retired-Full Faith & Credit - Transit Utilities604 31F Long Term Debt Retired-Full Faith & Credit - Elem & Sec educ605 31G Long Term Debt Retired-Full Faith & Credit - Higher Education606 31X Long Term Debt Retired-Full Faith & Credit - Other, NEC607 34A Long Term Debt Retired Nonguaranteed - Water Utilities608 34B Long Term Debt Retired Nonguaranteed - Electric Utilities609 34C Long Term Debt Retired Nonguaranteed - Gas Utilities610 34D Long Term Debt Retired Nonguaranteed - Transit Utilities611 34F Long Term Debt Retired Nonguaranteed - Elem and Sec Education612 34G Long Term Debt Retired Nonguaranteed - Higher Education613 34T Long Term Debt Retired Nonguaranteed - Industrial Revenue614 34X Long Term Debt Retired Nonguaranteed - NEC615 39A Long Term Debt Retired Unspecified - Water Utilities616 39B Long Term Debt Retired Unspecified - Electric Utilities617 39C Long Term Debt Retired Unspecified - Gas Utilities618 39D Long Term Debt Retired Unspecified - Transit Utilities619 39F Long Term Debt Retired Unspecified - Elementary/Sec Education620 39G Long Term Debt Retired Unspecified - Higher and Other Education621 39X Long Term Debt Retired Unspecified - All Other Debt622 41A Long Term Debt Outstanding - Full Faith & Credit - Water Utilities623 41B Long Term Debt Outstanding - Full Faith & Credit - Electric Utilities624 41C Long Term Debt Outstanding - Full Faith & Credit - Gas Utilities625 41D Long Term Debt Outstanding - Full Faith & Credit - Transit Utilities626 41F Long Term Debt Outstanding - Full Faith&Credit - Elem & Sec Ed627 41G Long Term Debt Outstanding - Full Faith & Credit - Higher Ed628 41X Long Term Debt Outstanding - Full Faith & Credit - Other, NEC629 44A Long Term Debt Outstanding Nonguaranteed - Water Utilities630 44B Long Term Debt Outstanding Nonguaranteed - Electric Utilities631 44C Long Term Debt Outstanding Nonguaranteed - Gas Utilities632 44D Long Term Debt Outstanding Nonguaranteed -Transit Utilities633 44F Long Term Debt Outstanding Nonguaranteed - Elem and Sec Ed634 44G Long Term Debt Outstanding Nonguaranteed -Higher Education635 44T Long Term Debt Outstanding Nonguaranteed - Industrial Revenue

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636 44X Long Term Debt Outstanding Nonguaranteed - Other, NEC637 52T Long Term Debt Refunded - Issued638 53T Long Term Debt Refunded - Retired639 61V Short Term Debt Outstanding - Beginning640 64V Short Term Debt Outstanding - End of Fiscal Year641 65V Short Term Debt 64V Subcode - Higher Education642 66V Short Term Debt 64V Subcode - Elementary/Secondary643 71W Long Term Debt Offsets - Full Faith & Credit644 74W Long Term Debt Offsets - Nonguaranteed

SOURCES AND CONTACTS

The Governments Division's Classification Manual, which provides additionalinformation about this survey and a complete definition of each of the item codesdescribed in the above document, may be accessed from the Census Bureau's homepage on internet at the following addresses: www.census.gov/govs/www/class.html or ftp://ftp.census.gov/pub/govs/manual.exe.

The 1994 Individual Unit data file is also available. Contact David Kellerman,Chief, Finance Branch (phone 1-800-242-4523 or e-mail at dkellerm@census.gov)for further details.

If you have any questions about these data or other Governments Division internetdata series, please contact Henry Wulf by phone at 1-800-242-2184 or by e-mail athwulf@census.gov.